1. Introduction of Income Tax Act 1961 and basic concept :
1.1 Study of basic concepts
1.2 Residential Status

2. Other Provisions and Amendments :
2.1 Introduction and Objectives
2.2 Exemption Vs. Deduction
2.3 Computation of Total Income
2.4 Tax Rebate Under Section 87A
2.5 Steps in Determining Taxable Income
2.6 Provisions for Advance Tax
2.7 Provisions TDS
2.8 Proforma of Practical Problem Solutions

3. Income From Salary :
3.1 Introduction and Meaning from Salary
3.2 Tax Treatment of Certain Receipts
3.3 Taxable Value of Cash Allowances
3.4 Taxable Value of Perquisites
3.5 Valuation of Perquisites
3.6 Employers contribution to Provident Fund
3.7 Deductions from Salaries
3.8 Practical Problems

4. Income from House Property :
4.1 Introduction and Objectives
4.2 Annual Value
4.3 Determination of Gross Annual Value
4.4 Comparison of Reasonable letting value and Rent received/receivable
4.5 Deductions Under Section 24
4.6 Practical Problems

5. Income from Business and Profession :
5.1 Introduction and Objectives
5.2 Scheme of Computation
5.3 Chargeable Income
5.4 Method of Accounting
5.5 Expenses Allowable under Section 30 to 35
5.6 Specific Deduction Under Section 36
5.7 General Deductions/Residuary Provisions under Section 37
5.8 Expenses Not Allowable
5.9 Practical Problems

6. Computation of Income From Other Sources :
6.1 Introduction and Objectives
6.2 Other Incomes Chargeable under this Head
6.3 Some Specific Significance
6.4 Allowed Deductions under section 57
6.5 Inadmissible Expenses under section 58
6.6 Practical Problems